Do Audrey and her husband qualify for the Child and Dependent Care Credit based on the care expenses incurred for their son?

To determine if Audrey and her husband qualify for the Child and Dependent Care Credit, it's essential to understand the requirements for eligible care expenses. The credit is designed to assist working parents by covering a portion of costs incurred for child care while they are working or looking for work.

In this case, if the caregiver expenses are not related to work – meaning that the care is not required because both parents are employed or actively seeking employment – then the expenses do not meet the criteria set forth for the credit. Thus, if the care is personal or for reasons unrelated to work obligations, then Audrey and her husband would indeed not qualify for the Child and Dependent Care Credit based on these expenses.

Caregiver expenses need to be tied directly to work requirements for the parents to qualify for this tax benefit. This concept aligns with the overall purpose of the Child and Dependent Care Credit, which aims to support parents in their work-related child care efforts.